search query: @indexterm taxation / total: 1872
reference: 553 / 1872
| Author: | Serletis, A. Schorn, R. |
| Title: | International evidence on the tax- and revenue-smoothing hypotheses |
| Journal: | Oxford Economic Papers
1999 : APR, VOL. 51:2, p. 387-396 |
| Index terms: | INTERNATIONAL TAXATION ECONOMICS |
| Language: | eng |
| Abstract: | This paper tests Barro's tax-smoothing hypothesis and Mankiw's revenue-smoothing hypothesis, using quarterly data for four countries -- Canada, France, the UK, and the US. The tests are conducted using recent advances in the theory of integrated regressors, the single-equation approach (with the time series properties of the data imposed in estimation and hypothesis testing) as well as the multi-equation VAR approach, which treats all variables as part of a joint process. |
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